Session Laws

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

Section 27 of chapter 62C of the General Laws, as appearing in the 1984 Official Edition, is hereby amended by adding the following sentence:- If, as a result of such examination, the commissioner determines that the taxpayer has overpaid any tax, he shall reduce the assessment accordingly and refund the overpayment in accordance with the provisions of section thirty-six.